B · Glossary
Basic tax rate
20% UK income tax band, on income from £12,571 up to £50,270.
The basic tax rate is 20% — the standard UK income tax rate paid on the slice of income above your Personal Allowance (£12,570) up to £50,270 in 2025/26.
Above £50,270, the higher rate of 40% kicks in. Scotland has a different banded structure with starter and intermediate rates.
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